9911796707
TMI Blog2013 (11) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... g disallowed by the Department in the present appeal - the invoices issued by the sister entity, in which the amount has been charged in respect of service charges rendered on Audits, Limited Reviews, FDRs and Certification works during the period - The service tax paid by the sister entity on this account has been claimed by the appellants as CENVAT credit - the Board circular No.96/7/2007, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it and stay against recovery of amount of Rs.2,88,193/- with equal amount of penalty confirmed by the lower authority. 2. The Appellants are providing Chartered Accountant services and are registered with Service Tax Department. It was noticed by the department that they have wrongly availed the CENVAT credit of Rs.2,88,192/- in respect of input services mainly on telephone, rent a cab and chart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of Audits, Limited Reviews, FDRs and Certification works during the period. The Service tax amount paid by the sister entity was being disallowed by the Department in the present appeal. I have seen the invoices issued by the sister entity, in which the amount has been charged in respect of service charges rendered on Audits, Limited Reviews, FDRs and Certification works during the period. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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